TMI Blog2018 (3) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... trict - Held that: - Unfortunately, the Department did not consider the petitioner's claim, but appears to have lost the file and requested copies to be furnished so as to enable them to reconstruct the file. However, this reconstruction was done in 2013 and till date, nothing has moved. The inaction on the part of the Department is not appreciable and it is a clear case, where the officials we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable interest. The petitioner having corresponded with the department from 2011 and having favoured with no reply except for one letter dated 03.10.2013, requesting the petitioner to give photostat copies of all the pages of the triplicate copy of shipping bill no.9008800 dated 22.06.2011 including the examination report as they wanted to reconstruct the file pertaining to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and testing, the same battery re-exported to the customer vide Shipping Bill No.9008800 dated 21.06.2011 under Section 74 of the Customs Act, 1962. The re-export occurred on 22.06.2011. The petitioner further states that on account of the fitment of accessories done by the petitioner, the cost of the battery had been enhanced from 40,000/- Euro to 48,000/- Euro. At the time of re-export, wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90-CX.8, dated 04.04.1990, which deals with the subject, delay in disposal of refund claims and instructions were issued to all field formations and it has been specifically stated that refund claims should be disposed of on merits and in no case, the refund claim should be kept pending beyond the period of three months. 6.Therefore, the respondent should take a decision on the petitioner's ..... X X X X Extracts X X X X X X X X Extracts X X X X
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